𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗖𝗼𝗺𝗽𝗼𝘀𝗶𝘁𝗲 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "No doubt can be raised about declared material costs accepted by the service recipient. Service tax paid on a higher value makes the demand unsustainable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Raj Engineers 𝗜𝘀𝘀𝘂𝗲: Applicability of service tax on composite contract services. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Provided services for Reliance Township, Jamnagar (2005–2009), paying tax only on service portions, availing Notification No. 12/03-ST.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that since declared material costs were accepted, there was no basis to deny abatement under Notification No. 12/03-ST. The appellant paid service tax on a higher value than required, making the demand unsustainable. Appeal allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Raj Engineers vs. C.C.E. & S.T.-Rajkot 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 23 January 2023